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SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 - SECT 83D Limit on in - house assets

SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 - SECT 83D

Limit on in - house assets

  (1)   The market value of the fund's in - house assets (other than shares in the capital of listed public companies) at the end of a year of income must not exceed the prescribed percentage of the base amount in relation to the fund at that time.

  (2)   The fund's in - house assets at the end of a year of income must not include more than 5% of the voting shares in any listed public company that is the employer - sponsor or is an associate of the employer - sponsor.

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